Judgment

SHAJ, J.:- Kapurchand Shrimal-a Hindu undivided family- committed default in payment of income-tax due by it for the assessment years 1955-56 to 1959-60. The Income-tax Officer Special Investigation Circle, Hyderabad, issued certificate on June 16, 1959, under Section 46 of the Income-tax Act, 1922, for recovery of tax due by the family. Pursuant to the certificate, properties of the Hindu undivided family movable and immovable and outstandings were attached for realizing the tax dues.

2. In exercise of the powers conferred by Rule 76 of Sch. II of the Income-tax Act, 1961, the Tax Recovery Officer directed on August 10, 1965, that Kapurchand Shrimal manager of the family be detained in civil prison for fifteen days. The manager then moved a petition in the High Court of Andhra Pradesh against the order of detention. The petition was rejected by a single Judge of the High Court holding that the manager had, in contravention of Rule 16 (2) of Sch. II of the Income-tax Act, 1961, dealt with the properties of the family after receiving notice of the issue of the tax recovery certificate. In appeal against that order, the manager applied for leave to raise the contention that wh